Allocating fixed costs and common revenue via data envelopment analysis |
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Authors: | Ruiyue Lin |
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Institution: | School of Mathematics and Information Science, Wenzhou University, Wenzhou 325035, Zhejiang Province, China |
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Abstract: | An issue of considerable importance involves the allocation of fixed costs or common revenue among a set of competing entities in an equitable way. Based on the data envelopment analysis (DEA) theory, this paper proposes new methods for (i) allocating fixed costs to decision making units (DMUs) and (ii) distributing common revenue among DMUs, in such a way that the relative efficiencies of all DMUs remain unchanged and the allocations should reflect the relative efficiencies and the input-output scales of individual DMUs. To illustrate our methods, numerical results for an example are described in this paper. |
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Keywords: | Data envelopment analysis Fixed cost allocation Common revenue allocation Efficiency Optimization |
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